President Asif Ali Zardari has rejected a representation filed by the Federal Board of Revenue (FBR) against an order of the Federal Tax Ombudsman (FTO), upholding a taxpayer’s right to obtain records related to tax assessment proceedings.
The case involved a non-resident taxpayer who had complained against the Tax Office, Islamabad, for withholding copies of notices, order sheets and other documents connected to his Tax Year 2020 assessment proceedings.
The decision reinforces the importance of transparency in tax administration and confirms that taxpayers can seek access to records concerning their own cases.
FTO rules in taxpayer’s favour
The Federal Tax Ombudsman had issued its decision on February 19, 2026, ruling that the taxpayer was legally entitled to obtain copies of the relevant assessment records.
The FTO referred to the taxpayer’s rights under the law and Article 19-A of the Constitution, which provides for the right to information in matters of public importance.
The ombudsman directed the relevant tax authorities to provide the requested documents to the taxpayer within 15 days.
The records included notices, order sheets and other documents associated with the taxpayer’s assessment proceedings.
FBR challenges the decision
The Federal Board of Revenue subsequently challenged the FTO’s order by filing a representation before President Zardari.
The FBR sought reconsideration of the ombudsman’s decision regarding the disclosure of the taxpayer’s assessment records.
After reviewing the matter, however, the President rejected the representation and found no defect in the FTO’s decision.
The original order therefore remains valid, requiring the tax authorities to provide the requested documents to the taxpayer.
Taxpayer records must be provided
With the representation dismissed, the FBR is required to comply with the FTO’s direction and furnish the records requested by the taxpayer.
The decision concerns documents related to the taxpayer’s own assessment proceedings, including notices and order sheets.
The development could reinforce the principle that taxpayers should be able to access relevant records concerning their cases, particularly when such documents are necessary to understand or challenge tax proceedings.
Lawyer welcomes President’s decision
Waheed Shahzad Butt, who represented the taxpayer, welcomed the President’s decision and described it as an important step toward greater transparency and accountability in tax proceedings.
He argued that taxpayers should have access to records concerning their own cases so they can properly understand the proceedings and effectively defend their legal and tax positions.
Butt also said the decision should encourage FBR field formations to comply with similar directions issued by the Federal Tax Ombudsman without unnecessary delays.
According to him, withholding basic records can undermine taxpayers’ confidence in the tax administration and make it more difficult for individuals to respond to assessment proceedings.
Decision strengthens transparency
The dismissal of the FBR representation means the taxpayer’s requested records must now be furnished in accordance with the FTO’s February 19 order.
The case highlights the role of the Federal Tax Ombudsman in addressing complaints related to maladministration in tax matters and providing taxpayers with a mechanism to seek relief.
For taxpayers involved in assessment proceedings, access to notices, orders and other relevant documents can be important for reviewing decisions and pursuing available legal remedies.
President Zardari’s rejection of the FBR’s representation leaves the original FTO ruling intact and places the focus on implementation by the relevant tax authorities.
The decision is also likely to draw attention to the broader issue of transparency within Pakistan’s tax administration, particularly regarding taxpayers’ access to information connected to their own cases.
